Payment for Services or Honorarium Payment Rendered to a Non-resident Alien
2. Read the 20 Common Law Question for Independent Contractors.
3. Application for IRS Individual Taxpayer Identification Number Request,W-7 "If they do not have SSN or TIN". Complete Parts 2 & 3.
4. Payment Requisition with W-9 attached.
5. Copy of I-94, Departure Record, visa, passport, and if F-1 a copy of I-20, Certificate of Eligibility of Nonimmigrant, or a copy of I-688B, Employment Authorization Document OR if J-1, a copy of IAP-66, Certificate of Eligibility.
6. Visitors Claiming Tax Treaty Benefits. (If visa holder is from Tax Treaty country and claims benefits, they must have a SSN or TIN to apply for Treaty Benefits.)
a) Original Form 8233.